Prescribing the Maximum Amount of Travelling Expenses and Per Diems Allowable for Officials and Employees of the Bureau of Internal Revenue for Ordinary Travels not Payable under GAO General Circular No. 127 (amending GAO General Circular No. 88 as amended by GAO General Circular No. 88-A)

November 17, 1975 REVENUE MEMORANDUM ORDER NO. 64-75 SUBJECT : Prescribing the Maximum Amount of Travelling Expenses and Per Diems Allowable for Officials and Employees of the Bureau of Internal Revenue for Ordinary Travels not Payable under GAO General Circular No. 127 (amending GAO General Circular No. 88 as amended by GAO General Circular No. 88-A) TO : All Revenue Service Chiefs, Regional Directors, Chiefs of Divisions, Revenue District Officers, Fieldmen and Others Concerned In view of the recent increases in the cost of transportation and the price of gasoline (P1.28 per liter), rendering the maximum allowances provided for in previous administrative issuances no longer realistic, the following limitations for travelling expenses and per diems are prescribed: A. Officials and employees in the National Office shall be allowed the following rates: 1. Revenue Service Chiefs, Assistant Service Chiefs, Chiefs and Assistant Chiefs of Divisions shall be allowed actual travelling expenses plus per diem computed in accordance with GAO General Circular No. 127, if the same had not been previously advanced. 2. Seizure agents and attorneys in the Legal Service and Divisions under it going out to appear in courts or fiscals' offices shall be allowed a maximum of P100.00 a month. 3. Examiners, investigators, inspectors and all other fieldmen shall be allowed a maximum of P60.00 a month. B. Officials and employees in Regional Offices Nos. 4-A and 4-B shall be allowed the following rates: 1. Regional and Assistant Regional Directors shall be allowed the same amount of travelling expenses as in paragraph A(1) above. 2. Chiefs and Assistant Chiefs of Branches shall be allowed a maximum of P90.00 a month. 3. Examiners and investigators assigned in the Revenue Districts of Revenue Region No. 4-B except Cavite shall be allowed a maximum of P60.00 a month. 4. Seizure agents of collection branches, trial attorneys and legal officers in Legal Branches in connection with their appearance in courts and in fiscals' offices shall be allowed a maximum of P60.00 a month. 5. Examiners and revenue collection agents for the Revenue Districts in Manila except Romblon and Palawan shall be allowed a maximum of P60.00 a month. 6. Fieldmen of Romblon, Palawan and Cavite shall be allowed travelling expenses and per diems in accordance with paragraph C(5) below. C. Officials and employees in other regions other than Regional Offices Nos. 4(A) and 4(B) shall be allowed the following rates: 1. Regional and Assistant Directors shall be allowed the same amount of travelling expenses as in paragraph A(1) above. 2. Chiefs and Assistant Chiefs of Branches shall be allowed a maximum amount of P120.00 a month. 3. Revenue District Officers shall be allowed a maximum amount of P200.00. 4. District Revenue Collection Supervisors shall be allowed a maximum amount of P150.00. 5. Examiners, investigators and inspectors, Seizure Agents, and Trials Attorneys of Legal Branches shall be allowed a maximum amount of P100.00 a month. 6. Collection Agents and Cash Clerks travelling in their station towns shall be allowed P50.00 for those holding one (1) municipality and P70.00 for those holding two (2) or more municipalities plus actual and necessary expenses when travelling outside of their station on conference and deposits of collection as evidenced by certificate of appearance. cdt Travel and jet plane shall be allowed. D. Gasoline Expenses Gasoline expenses for all personnel using RP vehicles shall be allowed a maximum of P250.00 a month, subject to adjustment depending upon further increases in the price of gasoline. This limitation shall not apply to motor vehicles heretofore granted exemption therefrom by the Commissioner of Internal Revenue. In order to for stall the indiscriminate claim for travelling expenses and per diems, it is expected that the immediate superiors of claimants should carefully scrutinize the vouchers submitted to them for certification and see to it that only expenses that have been reasonably and actually incurred with supporting documents are allowed. This Order, which supersedes all orders, circulars and memoranda on the same subject, shall take effect on December 1, 1975. EFREN I. PLANA Acting Commissioner of Internal Revenue TAN 1456-040-3